Spa steps



FIG. 1 is a perspective view of the spa steps of the design;

FIG. 2 is a front elevational view thereof;

FIG. 3 is a side elevational view as seen from the left hand side of FIG. 2;

FIG. 4 is a top plan view thereof;

FIG. 5 is a side elevational view as seen from the right hand side of FIG. 2; and,

FIG. 6 is a rear elevational view thereof. 

An ornamantal design for spa steps, as shown and described. 